Distrito Escolar del - Osceola County School District

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9. CERTIFICATES OF PARTICIPATION Certificates of Participation at June 30, 2012, are as follows: Series Amount Interest Lease Term Original Outstanding Rate Maturity Amount 2004 COPS, Series A 50,710,000 3.0 - 5.0 2028 63,245,000 2004 COPS, Series B and C, Refunding 11,085,000 3.0 - 5.0 2019 18,850,000 2005 COPS Refunding 10,880,000 3.25 - 4.5 2025 12,095,000 2007 COPS, Series A and B Refunding 61,595,000 3.625 - 4.5 2027 62,755,000 2009 COPS Refunding 28,350,000 3.0 - 5.0 2024 35,165,000 2010 COPS, Series A (QSCB) 40,500,000 6.658 (1) 2027 40,500,000 Total 203,120,000 Plus Unamortized Premium 1,326,154 Less: Deferred Amount on Refunding Debt (5,070,517) Total Certificates of Participation $ 199,375,637 Note (1): The Series 2010A Lease is designated as a "qualified school construction bond" as defined in Section 54F of the Internal Revenue Code, and pursuant to Section 6431 of the Code, the School Board has elected to receive federal subsidy payments on each interest payment date for the Series 2010A Certificates in an amount equal to the lesser of the amount of interest payable with respect to the Series 2010A Certificates on such date or the amount of interest which would have been payable with respect to the Series 2010A Certificates if the interest were determined at the applicable tax credit rate for the Series 2010A Certificates pursuant to Section 54A(b)(3) of the Code. The District entered into a master financing arrangement on April 1, 1992, which arrangement was characterized as a lease-purchase agreement, with the Osceola School Board Leasing Corporation, Inc., whereby the District secured financing of various educational facilities. The financings were accomplished through the issuance of Certificates of Participation to be repaid from the proceeds of rents paid by the District. As a condition of the financing arrangement, the District has given ground leases on District properties to the Osceola School Board Leasing Corporation, Inc., with a rental fee of $1 per year. The properties covered by the ground leases are, together with the improvements constructed thereon from the financing proceeds, leased back to the District. If the District fails to renew the leases and to provide for the rent payments through to term, the District may be required to surrender the sites included under the various Ground Lease Agreements for the benefit of the securers of the Certificates for a period of time specified by the arrangement as follows: 228
Certificates Lease Term Series 2004A Earlier of date paid in full or June 30, 2028 Series 2004 B and C Earlier of date paid in full or June 30, 2019 Series 2005 Earlier of date paid in full or June 30, 2034 Series 2007 Earlier of date paid in full or June 30, 2027 Series 2009 Earlier of date paid in full or June 30, 2024 Series 2010 Earlier of date paid in full or April 30, 2032 The District properties included in the ground leases under this arrangement include the following: Series 2004A, B, and C, Refunding Series 2005, Refunding Series 2007, Refunding Series 2009, Refunding Series 2010 Poinciana High School (correct defects/deficiencies to original construction), Kissimmee Elementary School, Liberty High School, and Chestnut Elementary School Four Corners Charter School Celebration High School, Poinciana High School Auditorium, and the Osceola County School for the Arts Poinciana High School (correct defects/deficiencies to original construction), Horizon Middle School, Osceola High School Classroom Addition and Labs, and Kissimmee Elementary School Osceola High School Renovations, Thacker Avenue Elementary School Renovations, and Highlands Elementary School Renovations The lease payments are payable by the District, semiannually, on June 1 and December 1 for Series 2004, 2007, and 2009; February 1 and August 1 for Series 2005; and a bullet maturity due on April 1, 2027 for Series 2010. The following is a schedule by years of future minimum lease payments under the lease agreements together with the present value of minimum lease payments as of June 30: 229
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THE SCHOOL DISTRICT OF OSCEOLA COUN
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School Board Agenda September 4, 20
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Action Items - Adoption of Consent
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Instructional Appointments…contin
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Instructional Transfers…continued
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Instructional Transfers…continued
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Professional Support Staff Return f
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Professional Support Staff Transfer
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LEGAL NAME OF COMPANY: ____________
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2. DISTRICT OBLIGATIONS The DISTRIC
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Firms that have owner/operators tha
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In the event PROVIDER is arrested f
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e allowed to use the facility. The
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VI. SCHEDULE The PROVIDER shall mee
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X. COPYRIGHT AND PATENT INFRINGEMEN
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I. Student Learning Plan (SLP) J. F
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BUSINESS & FINANCE CONSENT AGENDA 9
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The School District of Osceola Coun
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General Fund The School District of
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Capital Projects Fund The School Di
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Internal Service Fund The School Di
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General Fund May, 2012 May, 2011 Un
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Internal Service Fund May, 2012 May
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FACILITIES CONSENT AGENDA 129
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INFORMATION AGENDA ITEMS NO BOARD A
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Old Business 145
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Board Member Comments and Committee
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ORDER FORM Date: 7/18/2012 Order Fo
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HUMAN RESOURCES REGULAR AGENDA ITEM
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Page 179 and 180: BUSINESS & FINANCE REGULAR AGENDA I
Page 181 and 182: School Board Members Barbara Horn,
Page 183 and 184: CONTENTS: FLORIDA DEPARTMENT OF EDU
Page 185 and 186: MANAGEMENT’S DISCUSSION AND ANALY
Page 187 and 188: ‣ Component units - The District
Page 189 and 190: GOVERNMENT-WIDE FINANCIAL ANALYSIS
Page 191 and 192: Expenses and Program Revenues - Gov
Page 193 and 194: FINANCIAL ANALYSIS OF THE DISTRICT
Page 195 and 196: Capital Assets CAPITAL ASSETS AND D
Page 197 and 198: REQUESTS FOR INFORMATION This repor
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Page 217 and 218: Basis of Accounting Basis of accoun
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Page 221 and 222: ‣ Educational Impact Fees Osceola
Page 223 and 224: Credit Risk ‣ The District’s in
Page 225 and 226: 6. INSTALLMENT-PURCHASES PAYABLE Th
Page 227: 8. EDUCATIONAL FACILITIES BENEFIT D
Page 231 and 232: 10. BONDS PAYABLE Bonds payable at
Page 233 and 234: 11. DEFEASED DEBT The Florida Depar
Page 235 and 236: For the governmental activities, co
Page 237 and 238: The District has set aside “conti
Page 239 and 240: The District’s annual OPEB cost,
Page 241 and 242: 15. INTERFUND RECEIVABLES, PAYABLES
Page 243 and 244: 18. FLORIDA RETIREMENT SYSTEM All r
Page 245 and 246: 19. EARLY RETIREMENT PROGRAM The Bo
Page 247 and 248: Board chose to leave the Florida Sc
Page 249 and 250: 23. BOND RATINGS Following is a sum
Page 265 and 266: Exhibit G-1 Page 33 DISTRICT SCHOOL
Page 273 and 274: Exhibit G-3 Page 35 DISTRICT SCHOOL
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DISTRICT SCHOOL BOARD OF OSCEOLA CO
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CONTENTS: FLORIDA DEPARTMENT OF EDU
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SDOC‐12‐Q‐096‐CJ‐FPC, Con
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LIIS‐SIS RFP #SDOC‐12‐P‐089
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SPECIAL PROGRAMS, INFORMATION & TEC
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SCHOOL SUPPORT SERVICES REGULAR AGE
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ATTORNEY’S REPORT/LEGAL ISSUES 37
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Distrito Escolar del - Osceola County School District

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